Part 41-0-13a Direct Debit – Payment of Income Tax Preliminary Tax The Finance Act 2012 repealed S958 Taxes Consolidation Act 1997 (TCA, 1997) and introduced S959AP TCA, 1997, which governs the payment of Preliminary Income Tax by Direct Debit since January 2013. As per S959AP TCA, 1997. If this is your first time availing of the direct […]

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